Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …The simplification of the tax system is a key objective of many income tax reform proposals. This is not only because … complexity leads to high compliance costs for taxpayers. The complexity of income tax systems is also seen as an obstacle to …